Question 4 2 Points Which of the following audit procedures for obtaining audit evidence is correctly described? A Reperformance consist of checking the mathematical accuracy of documents or records B Observation consists of looking at a procedure or process being performed by others @ 0 Confirmation consists of seeking information of knowledgeable persons, within the company or outside the company D Recalculation involves the auditor 's independent execution of procedures or controls which were originally performed as part of the entity's internal control